VAT Refund South Africa Guide: Step-by-Step for Foreigners

Claiming Your VAT Refund for Goods Exported from South Africa: Step-by-Step Guide for Foreigners

Are you a foreign entity exporting goods from South Africa? Or a tourist on holiday who bought gifts or souvenirs to take home?

Even if you are a non-resident who ordered products from South Africa to be delivered internationally, or a foreign diplomat preparing to leave the country, you may qualify to claim back the Value Added Tax (VAT) charged on your purchases.

South Africa has a VAT refund mechanism that allows qualifying purchasers to reclaim the 15% VAT charged when buying goods, whether for personal use or export. This guide explains the process step by step.

Note: The VAT refund applies to goods only, not services.

Who Can Claim a VAT Refund

Qualifying Purchasers

The VAT refund can be claimed by:

• Foreign entities
• Foreign diplomats
• Non-residents of South Africa
• Tourists
• International organisations
• Associations not for gain or welfare organisations

Refund Eligibility Criteria

To be eligible:

• Products must be exported within 90 days of the tax invoice date
• Refund request and all documentation must reach the VAT Refund Agency (VRA) within 90 days of export
• Exports can be via rail, air, road, or sea
• Tourists must declare items to a customs official; the original documents and goods must be presented
• Minimum total invoice value: ZAR 250 per entity
• Exports must go through any of the 43 commercial ports designated for VAT refund claims

Documentation Required for VAT Refund

Passport and Tax Invoice Requirements

• Original passport with entry stamp
• Original tax invoice including:
  • Vendor’s name, address, and VAT registration number
  • Unique tax invoice number and date of issue
  • Accurate item descriptions (indicate if second-hand)
  • Item value and VAT charged
  • Include the words Invoice, Tax Invoice, or VAT Invoice
• If invoice exceeds ZAR 5000, it must also include:
  • Purchaser’s name and address (and VAT registration number if applicable)
  • Quantity or volume of items supplied

Step-by-Step Guide to Claim Your VAT Refund

 Step 1 – Request a Tax Invoice

• When purchasing goods, ask the vendor for a tax invoice
• Tourists should inform shop staff they are foreign buyers

Step 2 – Gather Required Documentation

• Original passport and tax invoices
• Any additional export documents (if exporting via freight or courier)

Step 3 – Present Goods for Inspection

• Take goods to a South African Customs Agent, VRA agent, or both at international airports or designated commercial ports
• If inspection is not possible, submit an original export declaration form with endorsement from customs in your home country

Step 4 – Submit Documents

In person or via post:

• By Post:
  • Download the Postal VAT Refund Application Form
  • Include original tax invoices and a certified copy of your passport
  • Mail to the appropriate VRA office
  • Refunds under R3000: 3–4 weeks
  • Refunds over R3000: up to 90 days
• In person: Submit directly at VRA offices in Cape Town, King Shaka, Johannesburg airports, or designated ports

Important Notes and Timelines

• VAT refund applies only to goods
• Submit claims within 90 days of export
• Minimum invoice value: ZAR 250
• Refund process varies based on amount (R3000 threshold)
• Keep all original invoices and documentation

FAQ – VAT Refund South Africa

Can tourists claim VAT on souvenirs?
Yes, tourists can claim VAT refunds on exported goods if all documentation is presented and items are exported within 90 days.

What is the minimum purchase value for a refund?
The total invoice including VAT must be at least ZAR 250 per entity.

Where are VRA offices located?
VRA offices are at Cape Town, King Shaka, and Johannesburg International Airports, as well as designated commercial ports and border posts.

Can non-residents submit the claim via post?
Yes, non-residents can submit the Postal VAT Refund Application Form with supporting documents to the relevant VRA office.

Contact Our Consultants for Assistance

Should you have any questions regarding South African import or export regulations, contact our office on 087 550 1038. Our consultants provide expert guidance for foreigners claiming VAT refunds and other export-related services.